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在经济高速发展,中国逐步融入世界经济和产业转型的关键时期,企业的经营环境变化对内部控制制度的变更提出了更高的要求;另一方面,近年来因制度缺失造成的舞弊事件也必须令我们做出反思。尤其是财务问题成为内部控制关注的重点,也是企业持续经营的成败所在,因此在财务风险视角分析内部控制制度的建立对企业发展是十分有益的。本文从财务风险与内部控制的理论入手,探讨了内部控制制度的建设。
In the crucial period of rapid economic development and China’s gradual integration into the world economy and industrial restructuring, the changes in the business environment of enterprises have set higher requirements on the changes of the internal control system. On the other hand, the fraud cases caused by the lack of systems in recent years must also Let us make reflection. In particular, financial issues have become the focus of internal control and also the success or failure of a company’s continuous operation. Therefore, the establishment of an internal control system from a financial risk perspective is very helpful to the development of the enterprise. This article starts with the theory of financial risk and internal control and explores the construction of internal control system.